2022 (12) TMI 1241

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.... Mehul Jivani, Chartered Accountant for the appellant Shri Nitin Ranjan, Deputy Commissioner (AR) for the respondent ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. Appellant has filed the Miscellaneous Application, praying for early hearing of the appeal. On going through the averments made in the miscellaneous application, we are of the view that this is a fit case for ....

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....ly, the appeal filed by the appellant was dismissed by him. 5. Learned Chartered Accountant appearing for the appellant submitted that subsequent to rejection of the appeal by the Learned Commissioner (Appeals), appellant has already complied with the requirement of pre-deposit. Learned Authorised Representative appearing for Revenue has also considered the fact that the amount has already been d....